Radeon HD 7970 DirectCU II TOP Edition is a special edition of the Radeon HD 7970 release by AMD. See its page for more information. Changes include a boost in the core-clock from 925MHz to 1000MHz and in the memory clock from 5500GHz to 5600MHz. A new cooling system, called DirectCU II that is 20% cooler and 14dB quieter with exclusive DirectCU II thermal solution, according to Asus is also available. Benchmarks indicate a 4,5% performance boost when compared to the standard Radeon HD 7970. Therefore, all games, including very demanding ones, should be fully playable at max settings and with very attractive resolutions.

this Graphics card was designed for overlclocking, that's why the TDP is high. the voltage unlocked, the cooling, all designed with overclockers in mind, so they recommend a higher TDP for a safer overclock.